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Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. Background The Village of Brightwaters is … Village of Brightwaters Financial Operations Conflict of Interest and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… New York State Department of Motor Vehicle (DMV) Scofflaw Program for addressing unpaid violations. By participating, … two Justices do not maintain an accurate computerized bail list or perform monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Middlebury – Purchasing (2013M-212)
Town of Middlebury Purchasing 2013M212
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Record the official Board’s proceedings in a minute book. To maintain the integrity of the minutes, the pages of the minute book should be numbered and the minute book and any attachments should be in the Secretary’s custody …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of the Town Hall/highway garage capital project for the … Town of Dannemora Town HallHighway Garage Capital Project 2013M230 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial … The purpose of our audit was to review the Boards oversight of financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsHamburg Central School District – Capital Project (2014M-129)
… found that the District purchased projectors for science classrooms totaling $63,040 without competitively bidding, as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Hicksville Water District – Competitive Quotations (2013M-233)
… million. Key Findings District officials did not obtain quotes for goods and services purchased from three of 13 … the District’s policy requires that a copy of the written quotes be attached to the payment voucher or purchase order, no quotes were attached to the payment voucher or purchase order …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… (Trustees) in 1686. The Patent granted the Trustees title and authority to manage approximately 25,000 acres of … management. The Trustees have not adopted an investment policy, which resulted in excess cash balances of $38,097 … deposited timely. Key Recommendations Adopt an investment policy setting forth the parameters under which money can be …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mCity of Lockport – Fiscal Stress (2013M-330)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … We estimate that the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), … because City officials did not include realistic estimates in the 2013 adopted budget. The City’s December 31, 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Accounts Payable Advisory No. 20
… to facilitate OSC’s transaction approval. OSC’s Bureau of State Expenditures audits and processes Business Units’ … continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the New York State Archives. Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… any market fluctuations. Our pensioners, members and beneficiaries can remain confident that their benefits are … opportunistic alternatives (6.33%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly … and local government employees and retirees and their beneficiaries. It has consistently been ranked as one of the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState Comptroller DiNapoli Releases School District Audits
… developed a long-term financial plan or a comprehensive reserve fund policy. Officials also did not implement the … multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . Track … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… achieving project goals were performed. Town of Grand Island – Information Technology (Erie County) Auditors found … and transferred nearly the entire operating surplus to the reserve funds, leaving the district with virtually no unrestricted fund balance. In addition, district officials …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Board Oversight of Cash Receipts and Disbursements (Fulton County) The board did not adequately monitor cash receipts … undetected. Town of Corning – Financial Condition (Steuben County) The board adopted budgets that underestimated …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1275
… System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue Service (IRS) … convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the NYS Police and Fireman Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionAccess Controls and Vulnerability Management Over Critical Systems
… unauthorized access to its system and data. Due to the confidential nature of our audit findings, we communicated … these findings with seven recommendations in a separate, confidential report to BPCA officials for their review and … Implement the recommendations included in our confidential draft report. …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsState Agencies Bulletin No. 2360
… Time Entry Earnings (Lost Time, Extra Time, and Salary Lump Sum Payments): Agencies whose academic year is other than 210 … earnings when reporting lost time, extra time, or a salary lump sum payment. Lost Time – LTO (Lost Time Override) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachers